D likes which of the following laptop?
(i) F lives on an even-numbered flat on the even-numbered floor. (ii) D and I live on even-numbered flats. I lives immediately below F. F lives at flat no. 2 on floor no. 2. D and I lives at flat no. 2 on floor no. 3 and 1 respectively. (iii) G lives immediately below C. (iv) E lives on an odd-numbered floor. E lives on one of the same flat above G. From these statements, there will be two cases: If E lives at flat no. 1 of floor no. 3 then G lives at flat no. 1 of floor no. 1. If E lives at flat no. 3 of floor no. 3 then G lives at flat no. 3 of floor no. 1. C lives at either flat no. 1 or 3 of floor no. 2. C lives on the same floor with J. So, A lives either at flat no. 1 or 3 of floor no. 2. B lives immediately below J. So, B lives either at flat no. 1 or 3 of floor no. 1. A lives on flat -1. So, case 1 will get discarded. The persons who like Lenovo, Apple, and Acer live in the odd-numbered floors on the odd-numbered flat. The person who likes Asus lives immediately above the one who likes Apple. The flat number of the person who likes Apple is not more than 2. We know that the person who like Apple live in the odd-numbered floors on the odd-numbered flat. So, the person who like Apple lives at flat 1 of floor no. 1. The person who likes Asus lives at flat 1 of floor no. 2. The one who likes Acer lives on the same floor with the one who likes Lenovo. So, the one who likes Acer lives at flat 3 of floor no. 3 as the persons who like Acer and Microsoft live on the same numbered flat. The one who likes Lenovo lives at flat 1 of floor no. 3 The person who likes HP lives immediately below the one who likes Samsung. So, the person who likes HP lives at flat 2 of floor no. 2 as the persons who like Asus, HP, and Dell live in the even-numbered floor. The one who likes Samsung lives at flat 2 of floor no. 3. The one who likes Toshiba lives on an even-numbered flat. So, the person who likes Toshiba lives at flat 2 of floor no. 1. The persons who like Acer and Microsoft live on the same numbered flat. So, the person who likes Microsoft lives at flat 3 of floor no. 1.\ FINAL
The point at which the liability to charge tax arises is called as the
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